Riya industries manufactures peeling machines, plm. Such a peeling machine, plm, is used for peeling of thin continuous sheet from flexible polyurethane foam block. It can be fitted with synchronised rewinder unit for peeled sheet to make a roll, which can be directly loaded to the lamination machinery. An endless band knife, moving over two 600 mm diameter knife wheels, affects cutting. During the peeling operation the centrally mounted block is fed at constantly increasing speed, according to the set cutting thickness. The peeling machine, plm, is attached with a driven pressure roller, with variable speed drive, whose speed is synchronised with the downward movement of the block, in order to guarantee uniform cutting thickness throughout the operation. Exchangeable gears, which are easily accessible on the side of the machine frame, set the cutting thickness and a set of gears is supplied for variation of cutting thickness from 2.5 to 12 mm in the increments of 0.5 mm. The peeling speed is infinitely variable and a meter counter can be supplied, on rewinding the unit to indicate the total length of peeled sheet.